Forms of primary accounting documentation. Application of unified forms of primary documents

But almost any entrepreneurial activity is accompanied by a considerable number of different documentation. The question is the question, primary documents are what documents?

Basic information

Under the primary accounting, the initial stage of the generalization of certain management operations is implied, which characterize the main processes of the organization's activities.

Accounting objects are recognized:

• harvesting of the initial raw material for the production process;
• purchase of material resources and their subsequent expenditure;
• spending on the exercise of production activities;
• production of products and unfinished production;
• the volume of finished products;
• shipment and sale of products;
• settlement operations with suppliers, customers and buyers;
• reporting to banks, founders and financial structures;
• other.

All these operations are accompanied by documentary design. Information about economic processes and related nuances is displayed in the primary documentation.

Basic concepts

Under the definition of the primary document, the document implies the initial information of the results of any activity.

The primary document is called written proof of the implementation of the operational operation. This document is drawn up at the time of the overthrow of the operation or immediately upon its completion.

That is, accounting documents confirming the fact of the economic operation are considered primary. All information present in the primary documents is required to display in accounting.

For its accumulation and systematization apply accounting registers. They contain data on all implemented in the organization of economic operations.

After a certain period, information from the accounting registers in grouped form moves to the accounting reports.

Basic species primary documents Considered:

• money orders;
• / etc.

These documents contain information about the exercise operation. In some cases, the forms of primary documents are counted for strict reporting books.

Based on the type of operations, primary documents shares on paper accounting of fixed assets, wages, cash operations, money etc.

Separate attention deserves. In fact, this document is unlikely to be primed, because it does not outline a specific economic operation, being an application to the primary document.

The need for invoice arises in the process of obtaining VAT. However, at the same time it will be necessary to present an invoice or act.

At the same time, the Tax Code mentions the invoice in direct communication with the documents primary.

What are their functions

The fundamental destination of the primary document is confirmed legal force Implemented economic operation.

At the same time, responsibility for some performers for implemented operations is established for conducting operations.

In the primary document stored all necessary information About a specific economic operation, and the fact of the existence of the document confirms the execution of action.

That is, data on all economic actions of the organization remain in the primary documents. Primary documentation is stored to ensure the personal needs of the enterprise, as well as to provide controlling structures.

It is based on primary documents that accounts are carried out. Based on the data available, financial and tax reporting is created.

Acting regulatory framework

The basic rules on primary accounting documents are defined in FZ No. 402 of December 6, 11 "On Accounting".

But although the use of some unified forms is not considered mandatory, nothing prevents them.

The decision on this occasion is made by the head of the subject economic activity. It is he who approves forms for primary documents on the submission of a person responsible for maintaining accounting.

The code is located in the upper right corner. If the hosuperation is issued using a non-standard form, but with the help of an independently developed form, then the "code" is not necessary to prescribe.

In accordance with paragraph 19 of this provision, the presence of corrections, blots and submissions or the use of corrective funds in banking documentation, arrival / consumables cash holdersAn attached receipts and documents replace them.

In case of detection of the accuracy of banking and cash documents Can not be taken to execute. It requires their re-drawing taking into account the basic requirements.

It is important that incorrectly decorated or abandoned cash documents are not subject to destruction. They must be crossed, and then attach to the cash report (registry,) per day of their discharge.

Arising nuances

In the process of drawing up and designing primary documents there are many different nuances. Among the main things can be noted as follows:

What is a bilateral document

In some cases, when making the primary documentation, the use of a bilateral primary document is allowed. Such is the form of a universal transmission document (UPD).

Video: Primary documents

The UPD form is a functioning form of invoice, which is supplemented by indispensable indicators of primary documentation.

The status "1" at the UPD allows this document to replace not only the invoice, but also an act or invoice.

At the same time, the UPD is simultaneously used in calculations of the software and when the costs of income in the process of taxation of profit. The UPB, which possesses the status "2", replaces only an act or invoice.

The UPDs combined the elements of the invoice and the primary document on the confirmation of the coherence of homing. The legislation does not have a ban on issuing invoices or invoices from two sides of one paper carrier.

Do I need to print

The provisions do not apply to the number of mandatory details of the primary documents. The mention of it is not contained in Art. 9 Part 2 of the Federal Law No. 402.

Therefore, it is necessary to print print if the organization uses its own development of a document that provides for printing.

But at the same time, it is necessary to assure the seal those documents for which the presence of printing is provided in the legislative order. For example, those include invoices and.

Also, the need to prevent printing can be caused accounting policies Organization or agreement of the parties.

Who is responsible for their safety

Article 17 of the Federal Law "On Accounting" undertakes to the organization to maintain primary documentation, accounting registers and accounting reporting during the prescribed period.

According to standards state organization Archival business This period cannot be less than five years. In the storage process, it is necessary to protect against unauthorized edits.

Any fixes must be argued and appreciated. Content of accounting registers and accounting reporting It is a commercial secret.

For disclosing it, having access to person information is responsible in accordance with the norms of the legislation of the Russian Federation. Initially stored primary accounting documents in closed cabinets under the top of the chief of the organization.

Properly processed documents are transferred to the archive storage. Directly for their safety is responsible for the owner of the enterprise.

The presence of primary accounting documents is an integral component of the activities of any organization.

Without them, it is almost impossible to normal existence of an enterprise. Therefore, it is so important to know and comply with the procedure for the preparation and design of primary documents.

Each company must use typical forms to reflect the facts economic operations. Consider what unified primary accounting documents are approved by the Government. Content aspects What are the form of primary accounting documents (list)? What are their shelf life you ...

"Accounting", 2010, N 6

At the non-use of documentation or disadvantages in their design, tax authorities pay attention, which is often the subject court proceedings. Is the application of these forms?

Unification of primary forms accounting documentation. Tax authorities have the right to demand documents from the taxpayer who serve as a basis for calculating and paying taxes under forms established by the relevant federal executive authority.

What formas are we talking about and are there any documentation?

The concept of unified forms of primary accounting documentation appears in the law on accounting. It has been established that the primary accounting documents are taken to account if they are compiled in the form contained in the albums of unified forms of primary accounting documentation.

Documents that are not provided in these albums should contain the mandatory details listed in Art. 9 of this law. The albums of the unified forms were approved by the State Statistics Committee of Russia, but not for all partitions of accounting (Table 1). As can be seen, the albums were not formed for unified forms on accounting intangible assets, materials, fixed assets, labor and its payment, construction mechanisms, cash operations, inventory results.

Table 1

List of albums of unified forms of primary accounting documentation

The concept of "album of unified forms" is not subject to expansion interpretation, and the list of existing albums shown in Table. 1, is exhaustive.

The Decree of the Government of the Russian Federation dated 08.07.1997 N 835 laid the functions for the development and approval of the albums of the unified forms to the State Statistics Committee of Russia, which was later transformed into Federal Service State statistics (Rosstat). However, the latter by any authority in relation to the unified forms was not endowed.

Recognition of the decisions of federal executive bodies as regulatory legal acts. Let us turn to the Decree of the Government of the Russian Federation of August 13, 1997 N 1009, which approved the rules for the preparation of regulatory legal acts of federal executive bodies and their state registration (Rules).

During the approval of decisions on unified forms, the State Statistics Committee of Russia was the federal executive authority.

The decision of the federal executive body acquires the status of the NPA, subject to its registration by the Ministry of Justice of Russia. The fact that it has been published in fulfillment of the Decree of the Government of the Russian Federation, does not yet allow him to classify it as NPA. None of the Russian State Statistics Committee of Russia that interests us is registered in the Ministry of Justice of Russia.

Acts that do not require registration in the Ministry of Justice of Russia are not acquired by the status of NPA, do not contain legal norms, mandatory for all organizations. Therefore, unified forms approved by the Rescues of the State Statistics Committee of Russia are a recommendatory.

In this regard, the emails of the Ministry of Finance of Russia dated 04.05.2009 No. 07-02-10 / 24 and the Federal Tax Service of Russia dated July 27, 2009 No. 3-2-09 / 147, which reported that Rosstat, the Ministry of Finance of Russia, the Federal Tax Service of Russia do not have Powers to clarify the use of forms of primary accounting documents. Therefore, the letter of the Ministry of Finance of Russia of August 1, 2001 No. 16-00-14 / 364, prohibiting the retreat from the "album" forms, in our opinion, is not subject to use.

The procedure for the entry into force of laws and NPA. From paragraph 8 and 10 of the Presidential Decree No. 763 of 23.05.1996 N 763, which sets out the procedure for publishing and entering into force of acts of the President of the Russian Federation, the Russian government and regulatory legal acts of the federal executive authorities, it follows that the NPA federal executive authorities who have not passed state registration, as well as not published in the prescribed manner, do not entail legal consequences as not increasing. They cannot serve as a basis for regulating relevant legal relations, applying sanctions to officials and organizations for non-compliance with the prescriptions contained in them. They cannot be referred to in resolving disputes. A similar position is set out in the definitions of the Constitutional Court of the Russian Federation of 02.03.2006 N 58-O and from 02.11.2006 N 537.

State registration of NPA implies assigning a registration number. Therefore, links to tax disputes On the decisions of the State Statistics Committee of Russia on the approval of the unified forms are illegal.

Tax disputes on the use of unified forms. Using the rules of the Decree N 763 more than once allowed companies to win tax disputes in arbitration courts (Table 2).

table 2

Application of the Decree of the President of the Russian Federation dated 23.05.1996 N 763 in tax disputes

Today, arbitration practice on the use of unified forms is mainly in favor of taxpayers.

Unified cash transactions. According to paragraph 12, the procedure for conducting cash transactions in Russian Federation, Approved by the Bank of Russia from 09/22/1993 N 40 (Procedure), cash transactions are issued by typical interdepartmental forms of primary accounting documentation for enterprises and organizations that are approved by the State Statistics Committee of Russia. The procedure is considered to be a regulatory legal act on the basis of the order of the Bank of Russia of 01.12.1992 N 02-209. It follows from it that the Resolution of the State Statistics Committee of Russia, approving typical forms of primary documentation, has an interdepartmental nature. Paragraph 13 of the Regulations on accounting and accounting reporting in the Russian Federation identifies typical forms with unified.

But the resolution of the State Statistics Committee of Russia of August 18, 1998 N 88 is not registered in the Ministry of Justice of Russia. Therefore, unified forms cash operationsIn our opinion, are not mandatory.

Are unified forms for small businesses apply? In paragraph 5 of the Model Recommendations on the organization of accounting for small business entities (Order N 64N) it is said that small businesses may apply independently developed forms containing mandatory details provided for by law on accounting. This position is supported in the definition of you of the Russian Federation of 10.04.2008 No. 3856/08. Nevertheless, refer to order N 64N is not recommended. Why?

First, it is not registered in the Ministry of Justice of Russia, and therefore is not NPA. So reference to it can be challenged tax authority; Secondly, typical recommendations are developed in accordance with the Federal Law of 14.06.1995 N 88-ФЗ, which has lost strength from 01.01.2008 in connection with the adoption of the Federal Law of July 24, 2007 No. 209-FZ.

And the main thing is the criteria of small enterprises contained in the old and new laws, do not coincide.

In conclusion, we note that the accountants often underestimate the requirement of paragraph 4 of PBU 1/2008 on the approval of the forms of primary accounting documents in accounting policieswhich does not contain references to the unified formas. However, it is wrong to assume that the organization has the right to abandon the use of unified forms. It is necessary to either develop its own forms, or determine which details of the unified forms can be used.

The organization does not have the impact on the accounting policies of its counterparties. And in view of the optional unified forms, it is not entitled to require them to comply with counterparties. However, take care of the quality of documents that the organization receives from them can be at the stage of concluding a contract. The fulfillment of the agreed condition can be achieved from the counterparty in court.

E.Yu.Dirkova

Natift Budget Academy and Treasury

What documents belong to primary, each accountant should know. This is due to the fact that it is this documentation that is the basis for accounting. They prove the fact of carrying out economic operations. A beginner accounting specialist needs to be understood what it is for which the primary documents are needed, how to compose and store them. Otherwise, problems with controlling authorities will not be avoided.

Legal entities and private entrepreneurs can list each other only on the basis of certain primary documentation. It is assumed that the primary is drawn up before the economic operation was held, but the legislation does not exclude the possibility of its completion of the transaction, however, there must be good reasons for this.

Both primary and summary accounting documents, should include details: the name of the form; date and place where it was compiled; the full name of the company that prepared it; What accounts are used to enumerate funds; The full name is responsible officer etc.

What are they needed for

Primary documents (PD) are a mandatory component of accounting. They are drawn up in the implementation of economic operations and serve as evidence that such operations have been completed. When carrying out the transaction, a different number of primary documents can be involved: it depends on the specifics of its conduct.

List of operations that must be carried out during the transaction:

1. Signing a contract with the recipient. If it is constant, you can sign one contract for several transactions, however, in this case it is worth discussing the timing of the work, the sequence of settlement operations and other nuances.
2. Invoice for payment.
3. Directly payment, the confirmation of which is cash check (or commercial), if it comes to cash paymentor payments, if money is listed by non-cash.
4. When the goods are shipped, the performer sends an invoice to the client.
5. After the provision of services in full, the performer must receive an act of work performed from the client

Existing species

There are 6 main types of accounts of accounting, which are most often used when conducting various transactions:

List of primary accounting documents

So, the list of primary accounting documentation looks like this:

The definition of the concept of "primary accounting document" gives Article 60-1 of the Russian Tax Code: Primary documents are a documented evidence that the operation was committed or there is an event that gives the right to be performed. Such documents may be in paper or on electronic media. Accounting occurs based on such documentation.

Article 60-2 shows the forms of such documents and the requirements that are put forward for their design.

Another normative actwhich gives the definition of primary documentation, and its forms are determined - the law about accounting and financiality.

Russia is a country in which the legislation on accounting and paying taxes changes periodically. Given the fact that forms can be changed or supplemented, it is necessary to monitor what changes are approved by various government agencies, including the Ministry of Finance. So, for example, at the beginning of 2019, the form was approved accounting certificatewhich used to have an arbitrary form.

COAP provides for a number of sanctions for the lack of primary documents in the organization, they are defined in Article 276 of the Code.

General instructions for use

PDs are the basis for the start of accounting of certain operations and making entries into the accounting register. Such a document acts as a written evidence of the fact that an economic operation was performed.

Those primary accounting documentsThe forms of which are not approved officially, approves the head of the organization, publishing the appropriate order. All mandatory details are enshrined in them, which are provided for by law.

Such documentation should be prepared on paper and supported by a person's signature that has compiled a document. If an electronic document is applied, it must be signed by an electronic signature.

Unified PD forms are not strict for use. The exception is the cash documents that are approved by authorized structures.

The PD form must contain such mandatory data:

• title of the document;
• accurate date of operation;
• what is the homework in physical and value terms;
• the name of the structure that constitutes the document;
• information about persons responsible for ensuring that the document is issued correctly.

Such documents are divided into the following groups:

• accounting of wages;
• accounting for cash operations;
• accounting of fixed assets;
• accounting for construction and repair work.

Filling rules

Reporting documents should be accurate and clearly.

Fundamental rules:

• it is allowed to use ball, as well as ink handles, you can use computing equipment and a typewriter;
• you need to make such documentation at the moment when the transaction is only planned;
• it is allowed to draw up documents after the operation is allowed if there are objective reasons for this;
• the document reflects all possible details;
• in the absence of any information you can put dashing.

In 2019, typical forms are used to prepare PD. Documents are divided into external and internal.

The first organization receives from: from state institutions, higher organizations, banking structures, tax authorities, etc. Examples of external documents: invoice, payment orders or requirements. Concerning internal documents, then they are drawn up directly in the organization.

In case of incorrect filling of the document, the organization will experience difficulties with the definition tax base, And this may lead to the fact that disagreements will arise with the tax service.

Containability

It happens that even an experienced accountant, which issued the document no longer makes an error. It is possible to correct it only when there was no reflection of the document in accounting, that is, it was not spent. It must be remembered that it is unacceptable to make corrections with a stroke.

Only three following methods can be used:

• additional entry;
• method stirling;
• correct method.

The latter is applied in the case when the error was allowed in the accounting register, while it does not concern account correspondence. This method is appropriate to use before the balance is made. In this case, an incorrect number or other sign must be crossed by a thin line, nearby specify the correct value. From the side to specify - "corrected to believe", and put the date and signature.

Additional entry will be appropriate if the amount of the operation is carried out, has been underestimated.

The storage method involves the adjustment of incorrect recording with the help of a negative number. The wrong digit is indicated by red ink, the correct record is made right, which is made in conventional color.

Clarification of the act of reconciliation

Recharge acts are not legally related to primary documents, so do not regulate regulatory documents. They displays produced mutual settlements for a certain period between companies that have the status of a legal entity, or individual entrepreneurs.

This type of document is used on the initiative of accountants, since it is possible to actually solve a number of controversial issues, which protects the interests of the organization.

In what cases is important to draw up an act of reconciliation:

• when the seller has a wide selection of goods;
• in case of provision of delay in payments;
• if the price of goods is high;
• in the case of the presence between the parties to the relationship, which is regular.

This document can be used in court in the event of a controversial situation between the parties.

Storage time

The position of the storage of primary documentation is enshrined at the legislative level.

For different species Documents are provided for various storage terms:

All economic operations should be made with the design of primary documents, on the basis of which accounting is conducted.

Accounting documents are classified on various features:

by appointment;

in terms of operations reflected in them;

by way of use;

in the number of accounted operations;

at the place of compilation;

by filling method.

Accounting documents on purpose can be divided into groups:

TO organizational-regulatorydocuments include orders, orders, instructions, power of attorney, etc. These documents contain an order, permission, instructions or the right to carry out an economic operation. The information contained in these documents is not submitted to the accounting registers, as they do not reflect the fact of the operation itself.

TO justifying(executive)documents include overhead, requirements parish orders, acts of acceptance, etc. The acquittal documents are drawn up at the time of the operation, reflecting its execution, and are a source of primary accounting information or the first stage of the accounting process. The information contained in them is entered into account registers.

There are a number of documents that combine permitting and acquittable, such documents refer to combined(Payroll, Expendable Cash Order).

Accounting documentsfilled in an accountant to justify entries that do not have other documentary evidence. These are various calculations and references that play a supporting role and are drawn up to facilitate and accelerate the work of accounting (accounting of accounting for reversing an erroneous recorded entry; distribution of profit of enterprises, general production, general, out-of-industrial expenses, etc.). Information from such documents is also entered into accounting registers.

Unified forms of primary accounting documentation

In accordance with the Law on Accounting and Decree of the Government of the Russian Federation of 08.07.1997 No. 835 "On Primary Accounting Documents", the State Statistics Committee of the Russian Federation, in coordination with the Ministry of Finance of the Russian Federation and the Ministry of Economy of the Russian Federation, approve albums of unified forms of primary accounting documentation.

The use of unified forms of primary accounting documentation is regulated by the Regulations on accounting and reporting in the Russian Federation.

Primary documents are taken to account if they are drawn up by unified forms approved by the State Statistics Committee of the Russian Federation. The unification of the forms of primary accounting documentation is of great importance for improving the accounting, as it establishes and enshrines uniform requirements for documenting economic activities, systematizes accounting, excludes outdated and arbitrary forms from turnover, contributes to a rational organization of accounting.

The State Statistics Committee of Russia as necessary makes changes and additions to the unified forms of primary accounting documentation, and also ensures further development of unified forms of primary accounting documentation.

Forms of unified documents are adapted for accounting in the conditions of mechanized processing of credentials, as well as for handling manual. In the forms, duplicate details are excluded, the location zones to be machined, outlined by thickened lines, shaped formats according to GOST 9327-60 - A3 (A3 297 x 420); A4 (210 x 297); A5 (148 x 210). Formats of the forms specified in the albums of unified forms are recommended to change.

Each forms assigned a code designation on a public-union classifier of management documentation (OKUD), which is affixed by a separate propulsion in the upper right corner of the form.

In unified forms, the organization can make additional details if necessary. IN obligatory At the same time, all the details approved by the State Statistics Committee of Russia, unified forms of primary accounting documentation approved by the State Statistics Committee, as well as the requirements of the standards for their structure and design are followed. Removal of individual details from unified forms is not allowed. Implemented changes should be decorated with the appropriate organizational and administrative document of the organization.

Documents, the form of which is not provided for in these albums, should be approved in the order of the enterprise's accounting policy and must contain the following obligatory details:

name of the document (forms);

form code;

the date of compilation;

meters of economic operation (in physical and monetary terms);

the name of posts responsible for committing economic operations and the correctness of its design;

personal signatures and decryptions.

Forms of such documents may be a separate annex to the organization's accounting policy for the relevant year and approved by a separate order (Order) of the head of the organization.